Quem pode menos paga mais: tributação sobre o consumo no Brasil e democracia
The Brazilian tax levied on the consumption matrix has been poorly understood, not only by those suffering such an impact, but also by the common law under the higher courts. Several conceptual misinterpretations have been verified concerning the elements of the legal relationship involving the taxa...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
2011
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5120210 |
| Source: | Revista Brasileira de Direito, ISSN 2238-0604, Vol. 7, Nº. 2, 2011 (Ejemplar dedicado a: Revista Brasileira de Direito), pags. 167-199 |
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| Summary: |
The Brazilian tax levied on the consumption matrix has
been poorly understood, not only by those suffering such an impact,
but also by the common law under the higher courts. Several
conceptual misinterpretations have been verified concerning the
elements of the legal relationship involving the taxation on consumption.
The concentration of taxation on consumption prompts
to low-income citizens to have a greater share of their income, deducted
by the payment of taxes embedded in goods prices. Insofar
as the national tax burden deducts more taxes from the poor, there
is a direct violation of the Rule of Equality, Contributory Ability and
Personhood of Taxation, which represent the democratic bias that
must exist in the revenue inflow derived through a rule of law. |
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